Business License exemptions apply to the following:
Those engaged in “casual sales,” which are sales made by a person not engaged in an activity taxable under the state privilege/sales tax statutes, provided that the seller does not make a practice of making sales of such volume or frequency as to indicate that the seller is a dealer.
Non-profit educational institutions, fraternal orders, service clubs and religious organizations.
Permanent residents selling any form of agricultural products produced or raised by the resident, including livestock.
Fund raising projects of non-profit and religious organization not conducted on a regular basis.
Persons under the age of 18 engaged in part time or seasonal employment while still attending school full time.
Any business activity that has been granted a franchise by the Town following a vote of the citizens.
Any exemptions granted pursuant to Arizona Revised States, including Title Companies and insurance companies.
Wholesalers (including catalog sales).
Consignment sales (this is considered resale and the store owner is the retailer and is responsible for paying the taxes.)